Jurnal
Tanggal Transaksi
tgl Keterangan
Menerima Cash Rp 30.000.000,- dari
10-12-20xx rek. Pribadi Pemilik ke Rekening 10-12-20xx Cash
Perusahaan Capital
Capital
Membayar biaya air, Listrik &
10-12-20xx telp(Water, Electricity and 10-12-20xx Water, Electricity and
Telephone expenses) Rp 615.000
Cash
Membeli Kendaraan(vehicle)
seharga Rp 36.000.000,- dibayar
tunai sebesar Rp 9.000.000 &
11-12-20xx sisanya dengan wesel bayar (Notes 11-12-20xx Vehicle
Payable) Cash
Note Payable
Menerima Pesanan Untuk
mendekorasi Gedung BSI sebesar Rp
14-12-20xx 10.000.000 uangnya akan diterima 14-12-20xx Account Receivable
tgl 21-12-20xx
Revenue
Membeli Perlengkapan (Supplies)
15-12-20xx secara tunai (cash) Rp 265.000,- 15-12-20xx Supplies
Cash
Menerima Uang Kas (cash) untuk
16-12-20xx pekerjaan yang telah selesai 15-12-20xx Cash
dikerjakan (revenue) Rp 1.080.000
revenue
Membeli Peralatan (Equipment)
18-12-20xx secara Kredit (account payable) Rp 18-12-20xx Equipment
8.000.000,-
Account Payable
Menerima pembayaran atas
21-12-20xx pesanan tanggal 14-12-20XX 21-12-20xx Cash
Account Receivable
Membayar kepada kreditur utk
21-12-20xx peralatan (equipment) yang dibeli 21-12-20xx Account Payable
tgl 18 Feb 20xx
Cash
Membayar gaji pegawai (salary
28-12-20xx enpenses) Rp 3.000.000,- 28-12-20xx Salary Expenses
Cash
Diambil uang kas (cash) utk
28-12-20xx keperluan pribadi pemilik (drawing) 28-12-20xx Drawing
Rp 2.000.000,-
Cash
l
Debet Kredit
30,000,000 1
30,000,000
615,000 2
615,000
36,000,000 3
9.000.000
27.000.000
10,000,000 4
10,000,000
265,000 5
265,000
1,080,000 6
1,080,000
8,000,000 7
8,000,000
10,000,000 8
10,000,000
8,000,000 9
8,000,000
3,000,000 10
3,000,000
2,000,000 11
2,000,000
Adzkia Decorator
Cash
Debet Kredit
1 Setoran Modal 30,000,000 2 Bulanan Listrik 615,000
6 Order Tunai 1,080,000 3 Pembelian Vehicle 9,000,000
8 Pembayaran Pesan 10,000,000 5 Pembelian Supplies 265,000
9 Bayar Equipment 8,000,000
10 Bayar Gaji 3,000,000
11 Ambil Drawing 2,000,000
Saldo 18,200,000
41,080,000 41,080,000
Adzkia Decorator
Account Receivable
Debet Kredit
4 Dekorasi BSI 10,000,000 8 Pembayaran 10,000,000
Adzkia Decorator
Supplies
Debet Kredit
5 Pembelian Supplies 265,000
Adzkia Decorator
Equipment
Debet Kredit
7 Beli Equipment 8,000,000
Adzkia Decorator
Vehicle
Debet Kredit
3 Pembelian Vehicle 36,000,000
Adzkia Decorator
Account Payable
Debet Kredit
9 Bayar Equipment 8,000,000 7 Beli Equipment 8,000,000
Adzkia Decorator
Notes Payable
Debet Kredit
3 Pembelian Vehicle 27,000,000
Adzkia Decorator
Capital
Debet Kredit
1 Setoran Modal 30,000,000
Adzkia Decorator
Revenue
Debet Kredit
4 Dekorasi BSI 10,000,000
6 Order Tunai 1,080,000
11,080,000
Adzkia Decorator
Salary Expenses
Debet Kredit
10 Bayar Gaji 3,000,000
Adzkia Decorator
Water, Electricity, Telephones expenses
Debet Kredit
2 Pembayaran Bulanan 615,000
Adzkia Decorator
Drawing
Debet Kredit
11 Ambil Tunai 2,000,000
Adzkia Decorator
Neraca Lajur
Neraca Saldo AJP Nerasa stlh AJP
Perkiraan
Debet Kredit Debet Kredit Debet
68,080,000 68,080,000
Nerasa stlh AJP Laba Rugi Neraca
Kredit Debet Kredit Debet Kredit
NERACA LAJUR
ADZKIA DECORATOR
PERIODE 31 DESEMBER
Neraca Saldo Jurnal Penyesuaian
No Nama Rekening
Debet Kredit Debet Kredit
1 Cash / Kas 18,200,000
2 Supplies / Perlengkapan 265,000 1
3 Equipment / Peralatan 8,000,000
4 Accum. Depr. Equip. / Akumulasi Peny. Equip. 4
5 Vehicle / Kendaraan 36,000,000
6 Accum. Depr. Vehicle / Akumulasi Peny. Vehicle 5
7 Salary Payable/ Utang Gaji 2
8 Interest Payable / Utang Bunga 3
9 Notes Payable / Utang Wesel 27,000,000
10 Capital / Modal 30,000,000
11 Drawing / Prive 2,000,000
12 Revenue / Pendapatan 11,080,000
13 Salary Expense / Biaya Gaji 3,000,000 2 18,000
14 Water, Elect. And Telp/By Listrik,Air, Telp 615,000
15 Supplies Expense/ Biaya Perlengkapan 1 215,000
16 Interest Expense /Biaya Bunga 3 4,000
17 Depreciation Exp. - Peralatan / By Depr Peralt 4 400,000
18 Depreciation Exp. - Kebdaraan / By Depr Kend. 5 3,600,000
Laba operational
-
ADZKIA DECORATOR
LAPORAN LABA/RUGI
PER 31 DESEMBER 20xx
Biaya Usaha
- Biaya Gaji 3,018,000
- Biaya Listrik, Air dan Telepon 615,000
- Biaya Perlengkapan 215,000
- Biaya Bunga 4,000
- Biaya Penyusutan - Peralatan 400,000
- Biaya Penyusutan - Kendaraan 3,600,000
Total Biaya Usaha 7,852,000
ADZKIA DECORATOR
LAPORAN PERUBAHAN MODAL
PER 31 DESEMBER 20xx
ADZKIA DECORATOR
NERACA
PER 31 DESEMBER 20xx
18,000
4,000
22,000
27,000,000
30,000,000
- 2,000,000
3,228,000
31,228,000
58,250,000